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The Central Excise Act, 1944

[Act No. 1 of 1944]

[24th February, 1944]

An Act to consolidate and amend the law relating to
Central Duties of Excise Whereas it is expedient to
consolidate and amend the law relating to Central duties of
excise on goods manufactured or produced in certain parts of
India.It is hereby enacted as follows:-

Chapter IPreliminary

Section 1. Short title, extent and
commencement. -

(1)This Act may be called the Central Excise
Act, 1944. (2) It extends to the whole of India. (3)
It shall come into force on such date as the Central Government
may, by notification in the Official Gazette, appoint in this
behalf.

Section 2. Definitions. -

In this Act, unless there is anything repugnant in the
subject or context, -

(a)

"Adjudicating authority" means any authority
competent to pass any order or decision under this Act,
but does not include the Central Board of Excise and Customs
constituted under the Central Boards of Revenue Act, 1963 (54
of 1963), Commissioner of Central Excise
(Appeals) or Appellate Tribunal;

(aa)

"Appellate Tribunal" means the Customs, Excise and
Service Tax Appellate Tribunal constituted under
section 129 of the Customs Act, 1962 (52 of 1962);

(aaa)

"broker" or "commission agent" means a person who
in the ordinary course of business makes contracts for the
sale or purchase of excisable goods for others;

(b)

"Central Excise Officer" means Principal Chief
Commissioner of Central Excise, Commissioner of Central
Excise, Commissioner of Central Excise (Appeals), Additional
Commissioner of Central Excise, Joint Commissioner of Central
Excise, Assistant Commissioner of Central Excise or Deputy
Commissioner of Central Excise or any other officer of the
Central Excise Department, or any person (including an officer
of the State Government) invested by the Central Board of
Excise and Customs constituted under the Central Boards of
Revenue Act, 1963 (54 of 1963) with any of the powers of a
Central Excise Officer under this Act.

(c)

"curing" includes wilting, drying, fermenting and
any process for rendering an unmanufactured product fit
for marketing or manufacture;

(d)

"excisable goods" means goods specified in the
First Schedule and the Second Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986) as being subject to a duty of
excise and includes salt;

Explanation - For the purposes of this
clause, "goods " includes any article, material or substance
which is capable of being bought and sold for a consideration
and such goods shall be deemed to be marketable.

(e)

factory" means any premises, including the
precincts thereof, wherein or in any part of which excisable
goods other than salt are manufactured, or wherein or in any
part of which any manufacturing process connected with the
production of these goods is being carried on or is ordinarily
carried on;

(ee)

"Fund" means the Consumer Welfare Fund established under
section 12C;

(f)

"manufacture" includes any process, -

i)

ii)

iii)

incidental or ancillary to the completion of a
manufactured product;

which is specified in relation to any goods in the
Section or Chapter notes of the First Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986) as amounting to
manufacture; or

which, in relation to the goods specified in the Third
Schedule, involves packing or repacking of such goods in a
unit container or labelling or re-labelling of containers
including the declaration or alteration of retail sale price
on it or adoption of any other treatment on the goods to
render the product marketable to the consumer;

and the word "manufacturer" shall be construed
accordingly and shall include not only a person who employs
hired labour in the production or manufacture of excisable
goods, but also any person who engages in their production or
manufacture on his own account;

(ff)

"National Tax Tribunal" means the National Tax Tribunal
established under section 3 of the National Tax Tribunal Act,
2005;

(g)

"prescribed" means prescribed by rules made under
this Act;

(h)

"sale" and "purchase", with their grammatical variations
and cognate expressions, mean any transfer of the possession
of goods by one person to another in the ordinary course of
trade or business for cash or deferred payment or other
valuable consideration;

(i)

Omitted

(j)

Omitted

(jj)

Omitted

(k)

"wholesale dealer" means a person who buys or sells
excisable goods wholesale for the purpose of trade or
manufacture, and includes a broker or commission agent
who, in addition to making
contracts for the sale or
purchase of excisable goods for others, stocks
such goods belonging to others as an agent for the purpose of
sale.

Section 2A. References of certain expressions.
-

In this Act, save as otherwise expressly provided
and unless the context otherwise requires, references to the
expressions "duty", "duties", "duty of excise" and "duties of
excise" shall be construed to include a reference to "Central
Value Added Tax (CENVAT)".